Legal Opinion
Boyd Gaming Corporation, F.K.A. The Boyd Group and Subsidiaries v. Commissioner of Internal Revenue, California Hotel & Casino and Subsidiaries v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 12, 1999No. 98-70123PublishedCited by 2 opinions
1Opinion of the Court
83 A.F.T.R.2d 99-2354, 99-1 USTC P 50,530,
1999 Daily Journal D.A.R. 4423
BOYD GAMING CORPORATION, f.k.a. The Boyd Group and
Subsidiaries, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
California Hotel & Casino and Subsidiaries, Petitioner-Appellant,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Nos. 98-70123, 98-70126.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted March 11, 1999.
Filed May 12, 1999.
Charles L. Almond and Marie R. Yeates, Vinson & Elkins, Houston, Texas, for the petitioners-appellants.
Annette M. Wietecha, United States…
2Cases cited9 opinions
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- Seymour Sacks Star Sacks v. Commissioner, Internal Revenue Service, Michael R. Geyser Joyce Geyser v. Commissioner, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
- Stephen D. Pahl Louise A. Pahl v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Van Rosen v. CommissionerUnited States Tax Court · 1951
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Apollo Fuel Oil v. United StatesDistrict Court, E.D. New York · 1999
- Mitsubishi Cement Corporation v. CirCourt of Appeals for the Ninth Circuit · 2020